New York 2025-2026 Regular Session

New York Assembly Bill A04539

Introduced
2/4/25  
Refer
2/4/25  

Caption

Increases the amount of income property owners may earn for the purpose of eligibility for the property tax exemption for persons over sixty-five years of age; increases such amount to $75,000.

Summary

Bill A04539 proposes to amend the real property tax law in New York by increasing the income threshold for property owners aged sixty-five and over to qualify for property tax exemptions. Specifically, the bill raises the maximum allowable income from fifty thousand dollars to seventy-five thousand dollars, thereby expanding the eligibility for the property tax exemption for seniors. This change aims to provide financial relief to older property owners, allowing them to retain their homes without the burden of excessive property taxes as their incomes may not keep pace with rising costs.

Impact

If enacted, this bill would significantly impact state laws regarding property tax exemptions for seniors, allowing a larger segment of the elderly population to qualify for financial relief. The increase in the income threshold means that more seniors could benefit from the exemption, potentially reducing their financial strain and helping them remain in their homes. Local governments may need to adjust their budgets to accommodate the increased number of exemptions granted under this new threshold.

Sentiment

The general sentiment around Bill A04539 appears to be supportive, particularly among advocates for senior citizens and property rights. Discussions indicate a recognition of the financial challenges faced by older adults, and the proposed increase in the income limit is seen as a positive step towards alleviating some of these burdens. However, there may be concerns from local governments regarding the potential loss of tax revenue resulting from the expanded exemptions.

Contention

Notable points of contention include the balance between providing necessary tax relief to seniors and the financial implications for local governments that rely on property taxes for funding essential services. Some lawmakers may express concern about the sustainability of increasing the exemption limits without a corresponding increase in funding or adjustments to local budgets. Additionally, there may be differing opinions on whether the income threshold should be raised to seventy-five thousand dollars or if a lower limit would be more appropriate to target assistance more effectively.

Companion Bills

NY S00121

Same As Increases the amount of income property owners may earn for the purpose of eligibility for the property tax exemption for persons over sixty-five years of age; increases such amount to $75,000.

Previously Filed As

NY S00121

Increases the amount of income property owners may earn for the purpose of eligibility for the property tax exemption for persons over sixty-five years of age; increases such amount to $75,000.

NY S950

Increases amount of, and income limit for eligibility to receive, senior citizens' and disabled persons' property tax deduction.

NY S1759

Increases amount of rental payments defined as rent constituting property taxes for purposes of deduction from gross income for property tax payments; increases property tax credit option for certain individuals.

NY HB06535

An Act Increasing The Amount Of The Property Tax Exemption For Farm Machinery.

NY SB300

To amend 40-9-1; increasing the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation

NY HB06546

An Act Increasing The Amount Of The Property Tax Exemption For Farm Machinery.

NY A2684

Increases, from 18 percent to 30 percent, amount of rent constituting property taxes for purposes of gross income tax deduction for certain tenants.

NY HB05996

An Act Increasing The Property Tax Credit Against The Personal Income Tax For Certain Property Owners.

NY SF29

A bill for an act relating to property tax exemptions by changing the homestead tax exemption to a credit for owners attaining sixty-five years of age and increasing the military service tax exemption, and including effective date and retroactive applicability provisions.

NY A2656

Increases, from 18 percent to 30 percent, amount of rental payments defined as rent constituting property taxes for purposes of deduction from gross income for property tax payments.

Similar Bills

No similar bills found.